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All Journal JSAP : Journal Syariah and Accounting Public JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
yusuf, fitria melynsyah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR (PKB&BBNKB) TERHADAP PENDAPATAN ASLI DAERAH DI SAMSAT KABUPATEN GORONTALO Radjak, Lukfiah Irwan; Yusuf, Fitria Melynsyah; Iyonu, Mentari Ariesta; Ayuba, Bambang Sevtian
JSAP : Journal Syariah and Accounting Public Vol 7, No 1 (2024): Juli 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.1.30-42.2024

Abstract

This research aims to measure the contribution of PKB & BBNKB in Samsat Gorontalo Regency to the Local Revenue in Gorontalo Province. This research used quantitative description. Data collection techniques are done through observation, data collection, and documentation. Based on the results of the research that has been done and the description of the discussion, it can be concluded that the contribution of PKB & BBNKB to PAD at Samsat Gorontalo Regency for the last four years is in the category of less, after calculating the average contribution of PKB & BBNKB to PAD is only 15.9%, this refers to the classification of contribution criteria according to the Ministry of Home Affairs No. 690.900.327. 1996. With a growth rate in 2019 of 14%, then in 2020, the growth rate of PKB & BBNKB decreased by 22%. In 2021, the growth rate of PKB & BBKB increased by 22%, and in 2022 only increased by 2%. With an average increase in the realization of PKB & BBNKB revenue at Samsat Gorontalo Regency of 4%, it is categorized as unsuccessful when referring to the Domestic Decree Number 13 of 2006 concerning Guidelines for Performance Assessment of Regional Companies. 
ANALISIS REALISASI ANGGARAN BELANJA PEGAWAI DI DINAS PERTANIAN KABUPATEN GORONTALO Yusuf, Fitria Melynsyah; Ali, Yuwin; Saputro Djahuno, Nur Iman
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.103-113.2024

Abstract

This research aims to analyze the realization of employee expenditure budgets based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 102/PMK.02/2018 concerning the classification of employee expenditure budgets at the Gorontalo Regency Agriculture Service. This research uses descriptive qualitative methods with observation techniques, documentary interviews and triangulation. The results of this research conclude that the realization of the Employee Expenditure Budget is based on Minister of Finance regulations. So, with the management of allowances, protection and increasing regional income which causes silpa, the remaining budget is then allocated in the following year
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN TRANSPARANSI PUBLIK TERHADAP AKUNTABILITAS KEUANGAN DI BKAD KABUPATEN GORONTALO Palowa, Anisa Rahmatia H.; D. Lantowa, Felmi; Yusuf, Fitria Melynsyah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8305

Abstract

This study aims to analyze the effect of the implementation of the Regional Financial Accounting System (SAKD) and public transparency on financial accountability at the Regional Finance and Asset Agency (BKAD) of Gorontalo Regency. The research method used is a descriptive quantitative approach with a purposive sampling technique, involving 33 respondents from BKAD employees. Data collection was carried out through a closed questionnaire and analyzed using multiple linear regression with the help of SPSS version 25. The results of the study indicate that both the implementation of SAKD and public transparency partially and simultaneously have a positive and significant effect on financial accountability. Public transparency has a dominant influence with a regression coefficient of 0.542 compared to the implementation of SAKD of 0.416. The Adjusted R² value of 0.913 indicates that both variables are able to explain 91.3% of the variation in financial accountability. The conclusion of this study shows that strengthening the accrual-based accounting system and increasing public information disclosure are strategic steps in realizing transparent and accountable regional financial governance. Keywords: Regional Financial Accounting System, Public Transparency, Financial Accountability
Pengaruh Efektivitas Penerimaan Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah di Badan Pendapatan Daerah Kabupaten Gorontalo Yusuf, Fitria Melynsyah
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.95-105.2023

Abstract

Land and building tax has a wider impact because the proceeds from Land and Building Tax are returned to increase regional development income. The aim of this research is to determine the effectiveness of land and building tax revenue on local revenue in the Gorontalo Regency Regional Revenue Agency. This research method is quantitative descriptive research. The quantitative analysis used is simple linear regression analysis. The results of the research show that in the regression it is known that the land and building tax revenue variable has a t value of -.135 and a sig of 0.901. So it means that the tcount is smaller than the T table (-.135 > 3.182), and the significant value is greater than 0.05 (0.901 < 0.05), then HO is rejected and H1 is accepted. So it is concluded that land and building tax revenues do not have a significant influence on local income in Gorontalo Regency in 2018-2022.
DETERMINAN PENINGKATAN VOLUME PENJUALAN INDUSTRI KECIL MENENGAH OLAHAN PANGAN DI KABUPATEN GORONTALO Makur, Dharmawaty S.; Yusuf, Fitria Melynsyah
JSAP : Journal Syariah and Accounting Public Vol 3, No 2 (2020): DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.41-50.2020

Abstract

This study aims to determine the effect partially or simultaneously on the brand image of IKM products, through government capital assistance and zakat routines on increasing sales volume of IKM food processed products in Gorontalo Regency. This research is a quantitative research. The data analysis technique used is multiple regression analysis.The results of this study indicate that (1) Simultaneously the brand image of IKM products, investment through government capital assistance and routine zakat together has a significant effect on increasing sales volume of IKM food processed products in Gorontalo Regency with a determinant value of 47.7%. While the remaining 52.3% can be explained by other variables not examined in the study such as product quality factors, product prices, promotions and location. (2) partially Image has a positive and significant effect on increasing sales volume of IKM food processed products in Gorontalo Regency. Investment through government capital assistance has a positive but not significant effect on increasing the sales volume of IKM processed food products in Gorontalo Regency. Zakat routines have a positive and significant effect on increasing sales volume of processed food products for SMEs in Gorontalo Regency.
EKSISTENSI MANAJEMEN LABA DAN NILAI TUKAR RUPIAH (KURS) SEBAGAI KATALISATOR REAKSI INVESTOR PASAR MODAL PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Yusuf, Fitria Melynsyah; Hippy, Moh. Zubair
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.9-18.2020

Abstract

This study aims to determine the partial or simultaneous effect of earnings management and the Rupiah exchange rate (Exchange rate) on the market reaction of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is a quantitative research. The source of data in this study is secondary data in the form of annual financial statements of companies listed on the IDX. Then the stock price is obtained from the yahoo finance site. The sampling method is purposive sampling. The data analysis technique used is multiple regression analysis of panel data constructs. The results of this study indicate that partially earnings management has no significant effect on capital market reactions while the Rupiah exchange rate (exchange rate) has a significant effect on capital market reactions. Simultaneously, earnings management and the exchange rate of the rupiah (exchange rate) have a significant effect on the reaction of the capital market
PERAN APARATUR DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA ILUTA KECAMATAN BATUDAA Lantowa, Felmi D.; Yusuf, Fitria Melynsyah; Jusuf, Arena Samsudin
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.82-92.2022

Abstract

Regional autonomy is a new chapter in the administration of a more decentralized form of government. Likewise, the village government is given the authority to be able to carry out village financial management based on accountability and transparent financial management. The purpose of the study was to identify the Role of Village apparatuses in Village Financial Management Accountability in Iluta Village, Batudaa District. The results showed that the role of village officials in the accountability of village financial management in Iluta Village, Batudaa Subdistrict from five indicators based on Permendagri Number 20 of 2018, two indicators are not yet appropriate, namely the administration stage and the reporting stage, the administration stage is still carried out by the Head of the Administration Section due to the lack of understanding of the Village Treasurer in operating a computer, resulting in the reporting of village government budget realization to the Regency level is still often delayed, but the PMD Office still provides an allowance of fourteen days from the specified time so that it does not affect the disbursement of further funds. Thus, it is necessary to increase the capacity quality of knowledge, and expertise of village officials about computers to improve the performance of village officials in village financial management
ANALISIS PENERAPAN PSAP NOMOR 08 TENTANG AKUNTANSI KONSTRUKSI DALAM PENGERJAAN PADA DINAS PUPR KABUPATEN GORONTALO Yusuf, Fitria Melynsyah; Ali, Yuwin
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.19-26.2022

Abstract

Penelitian ini berjudul Analisis Penerapan PSAP Nomor 08 Tentang Akuntansi Konstruksi Dalam Pengerjaan Pada Dinas PUPR Kabupaten Gorontalo. Penelitian inidilakukan di Dinas PUPR Kabupaten Gorontalo. Tujuan dari penelitian ini mengetahui penerapan pernyataan standar akuntansi pemerintah nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil penelitian ini adalah laporan pertanggungjawaban keuangan belum sepenuhnya sesuai dengan aturan penerapan PSAP Nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Dimana masih adanya temuan audit terhadap laporan hasil pemeriksaan, yaitu: adanya temuan tentang konstruksi dalam pengerjaan yang belum menyajikan informasi ukuran, bukti kepemilikan dicatat tidak sesuai dengan berita acara serah terima, sementara dalam aturan penerapan PSAP yaitu untuk mewejudkan akuntabilitas dan transparansi pengelolaan keuangan negara dalam menyusun dan menyampaikan laporan keuangan.Diharapkan pemerintah dalam membuat laporan keuangan agar dapat sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 berdasarkan PSAP Nomor 08
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA OMBULO TANGO KECAMATAN TOLANGOHULA Yusuf, Fitria Melynsyah; Ali, Yuwin; Bouti, Sariyanti P.
JSAP : Journal Syariah and Accounting Public Vol 4, No 2 (2021): DESEMBER 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.2.77-88.2021

Abstract

Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas pengelolaan keuangan desa Ombulo Tango kecamatan tolangohula. Penelitian ini menggunakan jenis penelitian deksriptif dengan pendekatan kualitatif, dengan indikator penelitian pengelolaan keuangan dari Mardiasmo. Hasil penelitian ini adalah pemerintah desa sudah melaksanakan pengelolaan dengan baik namun belum maksimal, Baiknya karena pemerintah desa sudah membuat laporan secara berkala, lengkap dengan dokumen-dokumen pendukung untuk pelaporan kepada pemerintah kabupaten, Hasil kurang maksimalnya karena laporan tersebut hanya dibuat untuk pemerintah kabupaten saja sedangkan masyarakat belum memiliki partisipasi dan akses yang mudah dalam hal pengelolaan keuangan daerah. Masyarakat juga mengeluhkan belum adanya papan informasi yang dapat dilihat secara langsung yang merupakan bentuk pertanggungjawaban kepada masyarakat.
PENGARUH DANA BAGI HASIL TERHADAP BELANJA DAERAH DI KABUPATEN GORONTALO UTARA Aliu, Siskawati D.; Makur, Dharmawaty S.; Yusuf, Fitria Melynsyah
JSAP : Journal Syariah and Accounting Public Vol 4, No 1 (2021): JULI 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.1.31-36.2021

Abstract

This research was conducted at the Regional Financial and Asset Agency of Gorontalo Utara Regency. The objective was to see the effect of the independent variable, namely profit sharing, on the dependent variable, namely regional expenditure. This research uses a simple linear regression method. The results indicated that profit-sharing has a positive and significant effect on regional spending. If the profit-sharing funds are greater or have increased, regional spending will increase by 0.749, seen from the results of the regression coefficient. If the profit-sharing funds have increased by 1%, then regional spending will increase by 0.749.
Co-Authors Ali, Yuwin Aliu, Siskawati D. amalia, febri Ayuba, Bambang Sevtian Bouti, Sariyanti P. D. Lantowa, Felmi Hiola, Yustina Iyonu, Mentari Ariesta Jusuf, Arena Samsudin Lantowa, Felmi D. Lukfiah Irwan Radjak, Lukfiah Irwan Makur, Dharmawaty S. Mohammad Zubair Hippy Palowa, Anisa Rahmatia H. Puluhulawa, Vikran Saputro Djahuno, Nur Iman